Opinion
12516-20
02-14-2023
LORD QUINCY DOWDELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On December 6, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to 1982 to 2001 and 2006 to 2020, that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable years 1982 to 2001 and 2006 to 2020 that would confer jurisdiction on this Court, as of the date the petition herein was filed; and (2) as to 2002 to 2005, that the petition was not filed within the time prescribed section 6330(d) or 7502, I.R.C. An alternative Motion To Close on Ground of Duplication as to 2015, 2016, and 2017 was also filed on December 6, 2021. Although the Court directed petitioner to file an objection, if any, to respondent's motions, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in part in that this case is dismissed for lack of jurisdiction as to the taxable years 1982 to 2001 and 2006 to 2020. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied in part as to 2002 to 2005 for the reasons set forth in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022). It is further
ORDERED that respondent's Motion To Close on Ground of Duplication is denied as moot. It is further
ORDERED that respondent's answer as to 2002, 2003, 2004, and 2005 is due within 60 days from the date of service of this Order.